Board Budget Request Overview

Transcription

1 May 25, 2011 Commissioner Frank Mann, Chair Commissioner John Manning Commissioner Brian Bigelow Commissioner Ray Judah Commissioner Tamara Hall County Manager Karen Hawes Board Budget Request Overview The Clerk s Office is requesting $7,697,839 for fiscal year funding, a reduction of $1,185,474 from the previous year. Budget Year 2012 Budget Year 2011 $ 599,395 Internal Audit $ 508,016 3,078,933 Finance 3,103, ,440 Minutes 358, ,530 Tax Deeds 261,767 2,962,175 Technology Services 3,864,336 County Probation and 0 0 Pre-Trial Office Technology Support RRTIS 70,604 24, ,830 One time financial system conversion Annual maintenance for financial system State mandated 75, , , ,536 Local court programs 305,843 $7,697,839 Total Request $8,883,313 Mission and Vision Statement The Clerk s Office s mission is to provide to the citizens of the county the functions of the court clerk, county auditor, county finance officer, county and public official records keeper and Clerk to Board of County Commissioners as mandated by the federal, state and local government statutes and laws. The Vision of the Clerk is to work smarter, with fewer people and be more efficient and effective; to use automation to achieve real and long term savings for the taxpayers. We believe that this mission can be achieved through teamwork, initiative and open and honest communication and that the people of the Clerk s Office are the organization s most valuable resource. The Clerk s Office is ministerial by law we may only provide services within our statutory defined role as accountant, auditor, county recorder and clerk to the Board and Courts. We are not permitted to broaden our role or assess fees. Consequently, to decrease our budget, we can only reduce costs through efficiencies such as paperless processing, and providing information via our website rather than eliminating a service. The

2 Office is responsible for providing Circuit and County Court case maintenance, and clerking court cases, writing and maintaining the minutes of the Board of County Commissioners (Board) and the Value Adjustment Board (VAB), providing internal audit function for the Board, Port and Clerk operations, recording and maintaining the official records and maintaining and reporting the financial records for the Board of County Commissioners of Lee County (Board) and the Port Authority Board. Our Office is funded by three main sources of revenues related to those functions (1) State appropriations for those court-related functions expressly authorized by law or court rule. These functions include case maintenance, records management, court preparation and attendance, processing appeals, collection and distribution of fines, fees, service charges and court costs; (2) Board of County Commissioner s funding the accountant to the Board, Clerk to the Board in the form of minutes taking and Value Adjustment Board administration, auditor and for property tax deed sales; statutory required funding for the Courts as well as the local optional court programs such as Drug Court, Mental Health Court; and (3) Fees for recording documents to the official records of the county, sales of property for taxes and tourist tax collections and enforcement. Board Funding The Board is to fund the Clerk s Office Board related operations. This has been defined as the accountant to the Board, Clerk to the Board, Tax Deed Sales (to the extent the fees do not cover operations), Internal Audit and the technology that support those functions. In addition, the Board also funds various court system local programs such as Drug and Mental Health Court. Last year, we added Tax Deed Sales to the group of offices requiring Board support as the fees we are permitted to collect for selling the property for back taxes covers only about 60% of the cost. ii

3 Tourist Tax Collections and Enforcement The Board of County Commissioners, in compliance with FS 212 and passed Lee County Ordinance (later amended by and 09-01) initiating the local collection of the tourist tax by the Clerk. The 3% administration fee for providing the services of collection and enforcement charged by the state for the local tax is now paid to the Clerk. By collecting the tax locally, the Board has been able to receive the revenue as collected which is approximately 90 days earlier than when collected by the state. Also with our strong enforcement focus, the number of new accounts we are bringing into compliance each year is growing. Our experience indicates that 80% of the new accounts we locate each year were also not reporting to the state. The Department of Revenue has not had an agent in Lee County working on transient rental tax compliance since early 2010, making our work in this area critical. FY2011 in the above graph reflects data for only 6 months of the fiscal year We utilize several methods to locate individuals and businesses that are not in compliance such the using the internet to locate local Lee County properties being advertise for short term rentals, employing a Germanspeaking auditor to assist in the communication with the large number of German property owners, and developing contacts with the local condominium associations and golf clubs that provide information regarding the rented apartments/homes in their communities. Additionally, our audit program schedule insures every hotel and motel within the county is audited once every five years. Our tourist tax account statistics show that 42% of the tourist tax account holders in Lee County are hotels and motels, 27% are private homes and 28% are rental agents and 3% Other. The below graph reflects the dollar value of tourist tax assessments that the audits generated. In 2006, the tax rate was increased from 3% to 5%. The blue column reflects what would have been assessed if the 5% rate was in effect in the years previous to iii

4 Below is a history of the Tourist Tax collected and the number of active accounts we maintain from fiscal year ending 2003 through May, iv

5 Support to the Clerk Another component of Board Funding that County Administration presents to you consists of the required funding of the Clerk s Office s facilities and insurances. This amount, commonly referred to as Clerk Support is calculated by the Board s departments providing these services by allocating costs for maintaining the office buildings and land based on square footage of the office space held by the constitutional officer - or some other manner determined to be rational and reasonable. There is no direct correlating reduction in these costs for any effort we have made to reduce these costs by reducing telephone service and excess trash (paper), or turning out the lights. Added to our concern regarding these charges is the complication that the Clerk s Office has over the years been moved to almost every building in the downtown campus in an effort to be accommodating to the growth in other agencies. Below is a schedule reflecting the amounts budgeted for Clerk s Support v

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7 Clerk of Circuit Court Lee County, Florida Fiscal Year 2012 Budget

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9 Clerk of Circuit Court Lee County, Florida Fiscal Year 2012 Budget Prepared by: General Accounting, Finance & Records Department

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11 Lee County Clerk of Courts Fiscal Year 2012 Budget TABLE OF CONTENTS PAGE Fiscal Year 2012 Total Board Budget Request Summary 3 Fiscal Year 2012 Non-Court Board Budget Request 4 Fiscal Year 2012 Non-Court Board Budget Request by Department 5 Fiscal Year 2012 Non-Court Clerk Fees Budget 8 Fiscal Year 2012 Non-Court Clerk Fees Budget by Function 9 Fiscal Year 2012 Total Non-Court Board Request & Fees Budgets 12 State Fiscal Year 2012 Court Budget 14 Fiscal Year 2021 Public Records Modernization Budgets 16 Fiscal Year 2012 Grant Funds Budgets 17 Pie Chart- Fiscal Year 2012 Board Budget Request by Department 18 Bar Graph- Fiscal Year 2012 Board Budget Request by Department 18 1

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13 Non-Court Board Budget Request and Court Requests & Funding Requirements 3

14 Lee County Clerk of Courts Fiscal Year 2012 Non-Court Board Budget Request FY12 Clerk to Board Functions FY11 Proposed Adopted Percent Line Item Budget Budget Variance Change Personal Services 1210 Regular Salaries FT $4,599,999 $4,679,266 ($79,267) -1.69% 1230 Regular Salaries PT 41,623 36,222 5, % 1415 Overtime ,047 35,959 (12,912) % 1510 Special Pay- No Retirement 97, ,413 (38,776) % 2110 FICA Taxes OASDI 284, ,410 2, % 2120 Medicare Taxes 69,623 69, % 2210 Retirement Contribution Regular 258, ,085 (275,985) % 2310 Health Insurance 1,153,335 1,073,939 79, % 2315 Employee Assistance Program 1,933 1, % 2320 Life Insurance 12,525 13,270 (745) -5.61% 2330 Dental Insurance 36,526 37,310 (784) -2.10% 2350 Disability Insurance 18,596 15,990 2, % 2510 Unemployment Comp 42,851 57,490 (14,639) % Total Personal Services 6,640,705 6,973,098 (332,393) -4.77% Operating Expenses 3120 Legal Services 11,651 11, % 3190 Other Professional Services 60,877 43,902 16, % 3460 Data Processing/Software Services 63,491 79,300 (15,809) % 3490 Other Contractual Services 60,326 57,278 3, % 4010 Local Travel Per Diem 2,290 2, % 4022 Out of County Travel 37,218 26,812 10, % 4110 Telecommunications 81, ,645 (30,700) % 4211 Freight, Postage & Courier 38,863 34,977 3, % 4410 Land, Building & Parking Rental 20,496 33,234 (12,738) % 4450 Other Equipment Rental % 4630 Office Equipment Maintenance 13,097 16,398 (3,301) % 4640 Data Processing Equip Maintenance ,202 (106,027) % 4710 Print Bind Copy External 12,965 15,125 (2,160) % 4970 License, Permit, & Application (111) % 4990 Misc Expense % 5120 General Office Supplies 11,390 15,726 (4,336) % 5130 Data Processing Supplies 11,707 23,707 (12,000) % 5280 Minor Equipment 123, , % 5290 Other Supplies % 5410 Reference Materials 7,147 7, % 5420 Memberships 6,452 7,489 (1,037) % 5531 Training/Seminars/Business Meetings 48,764 40,899 7, % Total Operating Expenses 613, ,858 (144,090) % Capital Outlay & SIP 10, ,164 (716,164) % Grand Total $7,264,473 $8,457,120 ($1,192,647) % 4

15 Lee County Clerk of Courts Fiscal Year 2012 Non-Court Board Budget Request by Department Internal Line Item Audit Finance Minutes Deeds TSD Total Personal Services 1210 Regular Salaries FT $408,695 $1,959,523 $230,820 $160,618 $1,840,343 $4,599, Regular Salaries PT 41,623 41, Overtime ,197 23, Special Pay- No Retirement 3,600 48,303 2,225 2,815 40,694 97, FICA Taxes OASDI 27, ,320 14,310 9, , , Medicare Taxes 6,755 29,392 3,462 2,410 27,604 69, Retirement Contribution Regular 26, ,534 12,301 8, , , Health Insurance 65, ,475 85,010 60, ,302 1,153, Employee Assistance Program 187 1, , Life Insurance 1,139 5, ,971 12, Dental Insurance 2,160 18,000 2,700 1,725 11,941 36, Disability Insurance 1,575 7, ,475 18, Unemployment 25,200 2,237 15,414 42,851 Total Personal Services 585,595 2,927, , ,304 2,524,315 6,640,705 Operating Expenses 3120 Legal Services 1,200 2,500 6,390 1,561 11, Other Professional Services 60,877 60, Data Processing/Software Services 1,900 61,591 63, Other Contractual Services 1,500 50, ,493 60, Local Travel Per Diem 1, , Out of County Travel 2,400 10, ,294 37, Telecommunications ,210 81, Freight, Postage & Courier 2,700 27, ,390 2,498 38, Land, Building & Parking Rental ,136 20, Other Equipment Rental Office Equipment Maintenance 9,155 3, , Data Processing Equip Maintenance Print Bind Copy External 12, , Misc Expense General Office Supplies 600 7,200 1, ,951 11, Data Processing Supplies 11,707 11, Minor Equipment 1, , , Other Supplies Reference Materials 60 6, , Memberships 600 3,940 1,912 6, Training/Seminars/Business Meetings 2,400 7, ,199 48,764 Total Operating Expenses 13, ,949 5,933 15, , ,768 Capital Equipment & Software Capital Outlay & SIP 0 10, ,000 Grand Total $599,395 $3,078,933 $358,440 $265,530 $2,962,175 $7,264,473 Tax 5

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17 Clerk Fees Budget 7

18 Lee County Clerk of Courts Fiscal Year 2012 Non-Court Clerk Fees Budget FY12 FY11 Proposed Adopted Line Item Budget Budget Personal Services Variance Variance Percent Change 1110 Elected Official Salaries $50,734 $26,153 $24, % 1210 Regular Salaries FT 2,648,420 2,724,434 (76,014) -2.79% 1230 Regular Salaries PT 96, ,183 (25,534) % 1410 Overtime ,000 (500) % 1415 Overtime 1.5 6,743 6,891 (148) -2.15% 1510 Special Pay- No Retirement 52,222 47,793 4, % 2110 FICA Taxes OASDI 170, ,326 8, % 2120 Medicare Taxes 41,941 39,602 2, % 2210 Retirement Contribution- Regular 158, ,298 (149,271) % 2310 Health Insurance 852, , , % 2315 Employee Assistance Program 2,062 1, % 2320 Life Insurance 7,691 7, % 2330 Dental Insurance 26,111 25, % 2350 Disability Insurance 11,027 8,810 2, % 2510 Unemployment Compensation 14,336 10,809 3, % Total Personal Services 4,139,460 4,224,480 (85,020) -2.01% Operating Expenses 3120 Legal Services 7,239 8,231 (992) % 3190 Other Professional Services 17,123 6,098 11, % 3460 Data Processing/Software Services 17,323 10,738 6, % 3480 County Graphics Services % 3490 Other Contractual Services 25,107 20,782 4, % 4010 Local Travel Per Diem 1,565 1,766 (201) % 4022 Out of County Travel 15,335 11,034 4, % 4110 Telecommunications 23,322 16,162 7, % 4120 Advertising 7,500 2,000 5, % 4210 Freight, Postage & Courier 19,122 19,937 (815) -4.09% 4410 Land, Building, & Parking Rental 5,664 4,566 1, % 4430 Office Equipment Rental 14, , % 4450 Other Equipment Rental 0 13,005 (13,005) % 4620 Vehicle Repair & Maintenance 3,000 3, % 4630 Office Equipment Maintenance 32,382 32, % 4640 Data Processing Equipment Maintenance 0 14,728 (14,728) % 4710 Print Bind Copy External 2,100 4,760 (2,660) % 4970 License, Permit & Application (570) % 4990 Misc Expense (10) -4.00% 5110 Pre-Printed Forms 0 1,150 (1,150) % 5120 General Office Supplies 16,734 18,871 (2,137) % 5130 Data Processing Supplies 3,293 3, % 5210 Oil, Fuel, & Lubricants 1, % 5240 Chemicals (25) -4.76% 5280 Minor Equipment 35,876 18,402 17, % 5290 Other Supplies 19,336 19,346 (10) -0.05% 5410 Reference Materials 1,753 1, % 5420 Memberships 3,801 3, % 5531 Training/Seminars/Business Meetings 20,524 14,077 6, % Total Operating Expenses 294, ,605 42, % Capital Outlay & SIP 3,000 50,390 (47,390) % Grand Total $4,437,270 $4,527,475 ($90,205) -1.99% 8

19 Line Item Lee County Clerk of Courts Fiscal Year 2012 Non-Court Clerk Fees Budget by Function Clerk Internal Admin Audit Micrographics TSD Finance Recording Personal Services Human Resources 1110 Elected Official Salaries $50,734 $50, Regular Salaries FT 101,035 $272,463 $156,479 $517,630 $95,247 $1,211,664 $293,902 2,648, Regular Salaries PT 27,748 68,901 96, Overtime Overtime 1.5 6, , Special Pay- No Retirement 2,400 3,000 11,446 2,710 24,500 8,166 52, FICA Taxes OASDI 7,649 18,613 9,702 31,897 5,905 79,390 17, , Medicare Taxes 2,277 4,503 2,347 7,764 1,428 19,213 4,409 41, Retirement Contribution- Regular 10,627 17,463 8,301 28,551 5,077 68,198 19, , Health Insurance 26,279 43,831 59,273 95,153 50, ,522 83, , Employee Assistance Program , Life Insurance , ,157 1,020 7, Dental Insurance 612 1,440 1,800 3,359 1,350 15,300 2,250 26, Disability Insurance 737 1, , ,922 1,194 11, Unemployment Comp 4,336 10,000 14,336 Total Personal Services 201, , , , ,727 2,000, ,350 4,139,460 Operating Expenses 3120 Legal Services 800 1, ,500 2,500 7, Other Professional Services 17,123 17, Data Processing/Software Services 17,323 17, County Graphics Services Other Contractual Services 1,000 8,000 2,107 6,000 8,000 25, Local Travel Per Diem 55 1, , Out of County Travel 1,383 1,600 6, ,000 3,000 15, Telecommunications ,842 23, Advertising 7,500 7, Freight, Postage & Courier 46 1,800 6, , , Land, Building, & Parking Rental 5,664 5, Office Equipment Rental 5,500 7, ,300 14, Vehicle Maintenance 3,000 3, Office Equipment Maintenance , ,000 1,900 32, Print Bind Copy External 1, , License, Permit & Application Misc Expense General Office Supplies , ,000 3,000 16, Data Processing Supplies 3,293 3, Oil, Fuel & Lubricants 1,000 1, Chemicals Minor Equipment , ,000 35, Other Supplies 40 19,296 19, Reference Materials ,400 1, Memberships ,000 3, Training/Seminars/Business Meetings 148 1,600 11, ,000 20,524 Total Operating Expenses 8,803 9,200 74, ,157 2,520 36,140 40, ,810 Capital Equipment & Software Capital Outlay &SIP ,000 3,000 Grand Total $210,201 $399,595 $316,854 $833,166 $165,247 $2,036,707 $475,500 $4,437,270 Total 9

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21 Total Non-Court Board Request & Fees Budgets 11

22 Lee County Clerk of Courts Fiscal Year 2012 Total Non-Court Board Request & Fees Budgets FY12 FY11 Variance Proposed Adopted Percent Line Item Budget Budget Variance Change Personal Services 1110 Elected Official Salaries $50,734 $26,153 $24, % 1210 Regular Salaries FT 7,248,419 7,403,700 (155,281) -2.10% 1230 Regular Salaries PT 138, ,405 (20,133) % 1410 Overtime ,000 (500) % 1415 Overtime ,790 42,850 (13,060) % 1510 Special Pay- No Retirement 149, ,206 (34,347) % 2110 FICA Taxes OASDI 455, ,736 11, % 2120 Medicare Taxes 111, ,677 2, % 2210 Retirement Contribution Regular 416, ,383 (425,256) % 2310 Health Insurance 2,005,349 1,807, , % 2315 Employee Assistance Program 3,995 2,861 1, % 2320 Life Insurance 20,216 20,783 (567) -2.73% 2330 Dental Insurance 62,637 62, % 2350 Disability Insurance 29,623 24,800 4, % 2510 Unemployment Compensation 57,187 68,299 (11,112) % Total Personal Services 10,780,165 11,197,578 (417,413) -3.73% Operating Expenses 3120 Legal Services 18,890 19,593 (703) -3.59% 3190 Other Professional Services 78,000 50,000 28, % 3460 Data Processing/Software Services 80,814 90,038 (9,224) % 3480 County Graphics Services % 3490 Other Contractual Services 85,433 78,060 7, % 4010 Local Travel Per Diem 3,855 3, % 4022 Out of County Travel 52,553 37,846 14, % 4110 Telecommunications 105, ,807 (23,540) % 4120 Advertising 7,500 2,000 5, % 4210 Freight, Postage & Courier 57,985 54,914 3, % 4410 Land & Building Rental 26,160 37,800 (11,640) % 4430 Office Equipment Rental 14, , % 4450 Other Equipment Rental ,005 (12,006) % 4620 Vehicle Repair & Maintenance 3,000 3, % 4630 Office Equipment Maintenance 45,479 48,706 (3,227) -6.63% 4640 Data Processing Equip Maintenance ,930 (120,755) % 4710 Print Bind Copy External 15,065 19,885 (4,820) % 4970 License, Permit & Application (681) % 4990 Misc Expense % 5110 Pre-Printed Forms 0 1,150 (1,150) % 5120 General Office Supplies 28,124 34,597 (6,473) % 5130 Data Processing Supplies 15,000 27,000 (12,000) % 5210 Oil, Fuel, & Lubricants 1, % 5240 Chemicals (25) -4.76% 5280 Minor Equipment 159, ,871 17, % 5290 Other Supplies 19,396 19, % 5410 Reference Materials 8,900 8, % 5420 Memberships 10,253 11,066 (813) -7.35% 5531 Training/Seminars/Business Meeting 69,288 54,976 14, % Total Operating Expenses 908,578 1,010,463 (101,885) % Total Capital Outlay 13, ,554 (763,554) % Sub-Total 11,701,743 12,984,595 (1,282,852) -9.88% Grand Total $11,701,743 $12,984,595 ($1,282,852) -9.88% 12

23 Court Fees Budget 13

24 Lee County Clerk of Courts State Fiscal Year 2012 Court Budget* Revenue Allotment From State $11,854,251 Allocations from Fund 004 $367,313 Total Revenue 12,221,564 Personal Services 1110 Elected Official Salary 142, Regular Salaries FT 6,692, Regular Salaries PT 127, Non-Permanent Labor 49, Overtime , Overtime , Special Pay- No Retirement 134, FICA Taxes OASDI 431, Medicare Taxes 105, Retirement Contribution Regular 375, Health Insurance 2,797, Employee Assistance Program 3, Life Insurance 18, Dental Insurance 84, Disability Insurance 27, Unemployment Comp 29,000 Allocations to Fund ,602 Total Personal Services 11,461,759 Operating Expenses 3120 Legal Services 12, Juror Payments 90, Other Contractual Services 298, Local Travel Per Diem Out of County Travel 10, Advertising Freight & Postage 132, Insurance & Bonds Equipment Maintenance 46, Print Bind Copy External 43, General Office Supplies 79, Juror Meals 13, Minor Equipment 3, Reference Materials 1, Memberships 4, Seminars & Training 2,300 Allocations to Fund ,085 Total Operating Expenses 759,305 Capital Equipment & Software Allocations to Fund Total Capital Outlay 500 Total Expenditures $12,221,564 NOTE: The Court-Relate budget is subject to change due to revisions of Article V and its interpretation. *The Court budget is funded by the State and on a State fiscal year therefore this budget is for July 1, June 30,

25 Other Information 15

26 Lee County Clerk of Courts Fiscal Year 2012 Public Records Modernization Budgets Public Court Line Item Records Technology 10% Court Fines SB2108 Revenues Recording Fees $370,000 $900, % Court Fines $650, Fund Balance Appropriated 1,502,284 Total Revenue 1,872, , ,000 Personal Expenses 1210 Regular Salaries FT 611, Overtime 1.5 7, Special Pay- No Retirement 13, FICA Taxes OASDI 37, Medicare Taxes 9, Retirement Contribution- Regular 32, Health Insurance 135, Employee Assistance Program Life Insurance 1, Dental Insurance 3, Disability Insurance 2, Unemployment Comp 5,250 Total Personal Expenditures 0 860,714 0 Operating Expenses 4640 Data Processing Equipment Maintenance 1,566,684 Total Operating Expenditures 1,566, Capital & Other 6410 Furniture & equipment 185,600 56, Professional Services CIP 120, , Software Over $1ooK 66, Miscellaneous Contingency 39, ,000 Total Capital & Other 305,600 39, ,000 Total Expenditures $1,872,284 $900,000 $650,000 16

27 Lee County Clerk of Courts Fiscal Year 2012 Grant Funds Budgets Line Item Revenues Ed Byrne Justice Assistance Pass-through Ed Byrne Justice Assistance Ed Byrne Justice Assistance Grant $18, Fund Balance Appropriated $40,535 Total Revenue 18,524 40,535 Personal Expenses 1210 Regular Salaries FT 8,170 23, FICA Taxes OASDI 790 1, Medicare Taxes Retirement Contribution- Regular 679 1, Health Insurance 8,384 12, Employee Assistance Program Life Insurance Dental Insurance Total Personal Expenditures 18,524 40,535 Operating Expenses Total Operating Expenditures 0 0 Capital & Other Total Capital & Other 0 0 Total Expenditures $18,524 $40,535 17

28 Lee County Clerk of Courts Fiscal Year 2011 Board Budget Request by Department Audit 8% TSD 38% Finance 40% Tax Deeds 3% Court-Related 6% Minutes 5% Lee County Clerk of Courts Fiscal Year 2011 Board Budget Request by Department 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 FY12 FY11 4,000,000 3,000,000 2,000,000 1,000,000 0 Audit Finance Minutes Court- Related Tax Deeds TSD Total 18